Bail Application — Bail application is filed under Section 439 of Cr.P.C, for regular bail in connection with case registered for the offence punishable under Section 132(1)(b) of CGST Act, 2017. Taking into consideration the facts of the case, nature of allegations, gravity of offences, role attributed to the accused, without discussing the evidence in detail, Bail Application allowed. Bail granted. — Darshan Dinesh Patel Vs. Commissioner of Central Goods And Services Tax [2020] 21 TAXLOK.COM 035 (Gujarat)